Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Loss Before Income taxes

The following table summarizes loss before income taxes:

	Years Ended December 31,
	2021			2020
U.S. pre-tax loss	$	(17,156,070	)	$	(20,855,184	)
Foreign pre-tax gain (loss)		33,375			(619	)
Loss before income taxes	$	(17,122,695	)	$	(20,855,803	)

Components of Income Tax Expense

The components of income tax expense are as follows:

	Years Ended December 31,
	2021		2020
Current:
Federal	$	—	$	—
State		13,769		10,860
Foreign		8,706		3,555
Total current income tax expense	$	22,475	$	14,415
Deferred:
Federal	$	—	$	—
State		—		—
Foreign		—		—
Total deferred income tax expense	$	—	$	—
Total income tax expense	$	22,475	$	14,415

Schedule of Difference in Actual Income Tax Expense Computed by Applying the Statutory Federal Income Tax Rate to Loss Before Income Taxes

The Company’s actual income tax expense for the years ended December 31, 2021 and 2020 differ from the expected amount computed by applying the statutory federal income tax rate to loss before income taxes as follows:

	Years Ended December 31,
	2021			2020
Computed tax (benefit) at 21%	$	(3,586,925	)	$	(4,379,719	)
State taxes, net of federal benefit		(1,177,951	)		(832,055	)
Stock-based compensation		240,177			310,811
Foreign tax rate differential		(2,171	)		3,685
Return to provision		53,340			26,120
Nontaxable loan forgiveness		(360,570	)		—
Other		9,048			31,850
Research and development tax credit - state		(265,362	)		(218,991	)
Research and development tax credit - federal		(212,408	)		(197,836	)
Uncertain tax position adjustment for prior periods		(6,395	)		(5,694	)
Increase in valuation allowance		5,331,692			5,276,244
	$	22,475		$	14,415

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities comprise the following:

	Years Ended December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	47,752,053		$	43,308,483
Research and development credits		3,940,199			3,475,341
Deferred revenue		42,802			50,429
Inventory reserve		6,806			6,653
Fixed assets and intangibles		304,019			313,117
Accrued NuvoGen liability		1,196,563			1,274,896
Lease liability		366,653			269,147
Other		711,343			211,574
Gross deferred tax assets		54,320,438			48,909,640
Valuation allowance		(53,958,617	)		(48,626,925	)
Deferred tax assets, net		361,821			282,715
Deferred tax liabilities:
Right of use asset		361,821			257,705
Other		—			25,010
Total deferred tax liabilities		361,821			282,715
Net deferred tax assets (liabilities)	$	-		$	-

Schedule of Reconciliation of Gross Unrecognized Tax Benefits

A reconciliation of the Company’s gross unrecognized tax benefits is as follows:

	Years Ended December 31,
	2021			2020
Balance at beginning of year	$	2,960,842		$	2,731,015
Increases to prior positions		—			—
Decreases to prior positions		(6,395	)		(5,694	)
Increases for current year positions		238,884			235,521
Balance at end of year	$	3,193,331		$	2,960,842